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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -Subparagraph (b)(4)

 -URI http://asc.fasb.org/extlink&amp;oid=7488404&amp;loc=d3e6927-128479



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

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 -Subparagraph (b)

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

 -Topic 350

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 -Section 45

 -Paragraph 2

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